New York City taxpayers are sending up to $6 billion more to Albany than they are getting back, according to a study released yesterday.

Acting on a request from the Citizens Budget Commission, the Rockefeller Institute at SUNY Albany ran the numbers from the state’s 2009-10 fiscal year and found that the city accounted for 45.1 percent of state income taxes, but received only 40 percent of state expenditures.

The results were even more lopsided when tax collections were allocated by place of work, meaning that suburbanites who commute to jobs here were counted as city taxpayers.

Under that scenario, the city coughed up 48.7 percent of state income taxes.

The city’s shortfall in the exchange was estimated at a maximum of $6.1 billion and a minimum of $4.1 billion.

A separate study by the Independent Budget Office covering a different time frame, 2004-05, put the difference as high as $3.2 billion or as little as $1.2 billion.

“No matter how you look at the data or what years you look at, New York City sends billions more in taxes up to Albany than we get back in services and state aid every single year,” said Marc LaVorgna, a spokesman for Mayor Bloomberg.